虽然这类股票仍算作已发行，但在计算每股收益或市值时不再算入发行在外的全部股票中。
Although the shares remain issued, they are no longer considered part of the total shares outstanding that are taken into account in calculating earnings per share or market capitalisation.
公司在股票回购完成后可以将所回购的股票注销，也可以将回购的股份作为“库藏股”保留，但不参与每股收益的计算和收益分配。
The firms can logout the shares or hold them as the treasury stock after repurchase. But these shares can't participate in calculation return per share and distribution proceeds.
自从1969年以后，对于每股收益的计算和呈报，一直众说纷纭。
Since 1969, there have been various interpretations of the methods used in the calculation and presentation of EPS.
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